TMI BlogClarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-X X X X Extracts X X X X X X X X Extracts X X X X ..... aced by the registered persons in implementation of provisions of GST Laws-reg. Circular No.136/06/2020-GST, dated 03.04.2020 had been issued to clarify doubts regarding relief measures taken by the Government for facilitating taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19). It has been brought to the notice of the Board that certain challenges are being faced by taxpayers in adhering to the compliance requirements under various other provisions of the CGST Act which also need to be clarified. 2. The issues raised have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... An advance is received by a supplier for a Service contract which got cancelled subsequently. The supplier has issued receipt voucher and paid the GST on such advance received. Whether he can claim refund of tax paid on advance or he is required to adjust his tax liability in his returns? In case GST is paid by the supplier on advances received for an event which got cancelled subsequently and for which no invoice has been issued in terms of section 31 (2) of the CGST Act, he is required to issue a refund voucher in terms of section 31 (3) (e) of the CGST Act read with rule 51 of the CGST Rules . The taxpayer can apply for refund of GST paid on such advances by filing FORM GST RFD-01 under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IGST ? Notification No. 37/2017-Central Tax, dated 04.10.2017, requires LUT to be furnished for a financial year. However, in terms of notification No. 35/2020 Central Tax dated 03.04.2020 , where the requirement under the GST Law for furnishing of any report, document, return, statement or such other record falls during between the period from 20.03.2020 to 29.06.2020, has been extended till 30.06.2020. Therefore, in terms of Notification No. 35/2020-Central Tax, time limit for filing of LUT for the year 2020-21 shall stand extended to 30.06.2020 and the taxpayer can continue to make the supply without payment of tax under LUT provided that the FORM GST RFD-11 for 2020-21 is furnished on or before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eline for any compliance required as per sub-section (1) of section 54 of the Central Goods and Services Tax Act, 2017 falls during the period from 20.03.2020 to 29.06.2020, the same has been extended till 30.06.2020. Accordingly, the due date for filing an application for refund falling during the said period has also been extended till 30.06.2020. 4. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 5. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. (Yogendra Garg) Principal Commissioner y.garg@nic.in - Circular - Trade Notice - Public Notice - Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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